Disclaimer

A. Primary PSAS reference

PS 2400 Subsequent events

B. Effective date

April 1, 2017

C. Government of Canada Consolidated Financial Statements

For the purposes of the Government of Canada Consolidated Financial Statements, the completion date as identified in PS 2400.09A is defined as the date on which the financial statements are approved by the signatories.

D. Departmental Financial Statements

For the purposes of Departmental Financial Statements, the completion date as identified in PS 2400.09A is defined as the date on which the financial statements are approved by the Deputy Head and Chief Financial Officer.

E. Other related references

Receiver General Manual - Chapter 15 - Public Accounts Instructions

Receiver General Manual - Chapter 16 - Instructions to Departments for the Letter of Representation to the Deputy Receiver General for Canada and the Auditor General of Canada

Year-End Call Letter issued by the Office of the Comptroller General of Canada